TX HB3993

Raises the alcohol by volume threshold for the lower wine tax rate from 14% to 16%, meaning wines with up to 16% alcohol by volume will be taxed at 20.4 cents per gallon

Wines containing more than 16% alcohol by volume (previously more than 14%) will be taxed at the higher rate of 40.8 cents per gallon

Tax liability that accrued before the effective date remains under the former law for collection and enforcement purposes

Takes effect September 1, 2025